HMRC manual weekly roundup: 5 May 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Business Income Manual	Updated: BIM60515	Updated guidance on transactions in land to add an email address for comments on the guidance.
Capital Allowances Manual	Updated: CA20020, CA23060	Updated guidance on plant and machinery in dwelling houses to state that the plant or machinery doesn’t necessarily have to be located in the dwelling house in order to be ‘for use in’ it.
Capital Gains Manual	Archived: CG33001, CG33021, CG33022, CG33024, CG33050, CG33051, CG33111—CG33145, CG33201—CG33204, CG33230—CG22360, CG33202, CG33240--CG33259, CG33282—CG33323, CG33371 and CG33383—CG33410.	Archived guidance on trusts in relation to basic terms, definitions and outline of CGT for trusts.
Corporate Finance Manual	Updated: CFM35810	Updated guidance on loan relationships and late interest to state that where disallowed amounts are subsequently written off the borrower can only bring the debit into account when it actually pays the interest.
Company Taxation Manual	Updated: CTM94080, CTM94100, CTM94140, CTM95340, CTM95420, CTM95510, CTM95470, CTM97002, CTM97005, CTM98220, CTM34195	Updated guidance: · late returns in relation to reasonable excuses for penalties, Companies Act extension under FA 1998, Sch 18, para 17 surrendering a refund to another group company · CTA 2010, s 458 claims and general guidance on group relief · discovery determinations · estimated assessments · in CTM34195 to add an email address (replacing the postal address) for companies to notify HMRC of their intention to cease to be resident in the UK
Cotax Manual	Updated: COM130050	Updated guidance on mandatory online filing and the end of a company’s life to state that HMRC should take a pragmatic approach to accepting submissions from insolvency practitioners.
Employment Income Manual	Added: EIM32143	New example on travel expenses and having more than one permanent workplace at the same time.
International Manual	Updated: INTM18002, INTM480540, INTM480550	Updated guidance on the classifications of foreign entities for UK tax purposes to state that applications should currently be only sent by email. Also updated guidance on real time working of transfer pricing issues.
Inheritance Tax Manual	Updated : IHTM27164	Updated Foreign property: Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730) with reference to further guidance on form 730 and where to send it.
Investment Funds Manual	Updated : IFM24060	Updated guidance on interpretation of terms used in CTA 2010, s 556(3) the ‘three year development rule’ in relation to the ‘completion of the development’.

Administration

Manual	Page	Comments
Compliance Operational Guidance Manual	Updated: COG915150, COG915160, COG915165	Updated to confirm that compliance activity in relation to regulation 80 determinations (enforcing payment of PAYE) has been paused until 30 April 2020.
Debt Management and Banking Manual	Updated: DMBM560590	Updated guidance on request for notification and mutual assistance in the recovery of debt to include a new HMRC team name and address, documents will now normally be notified by the HMRC MARD Team, International Debt Office, Cumbernauld, BX9 1QH.
Information Disclosure Guide Manual	Updated: IDG50840	Updated guidance on insolvency service investigations and enforcement service.
International Exchange of Information Manual	Updated: IEIM401740, IEIM401760, IEIM401820, IEIM402340	Updated Foreign property: Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730) with reference to further guidance on form 730 and where to send it.

Issue: 1486
Categories: News

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Direct taxes

Manual	Page	Comments
Business Income Manual	Updated: BIM60515	Updated guidance on transactions in land to add an email address for comments on the guidance.
Capital Allowances Manual	Updated: CA20020, CA23060	Updated guidance on plant and machinery in dwelling houses to state that the plant or machinery doesn’t necessarily have to be located in the dwelling house in order to be ‘for use in’ it.
Capital Gains Manual	Archived: CG33001, CG33021, CG33022, CG33024, CG33050, CG33051, CG33111—CG33145, CG33201—CG33204, CG33230—CG22360, CG33202, CG33240--CG33259, CG33282—CG33323, CG33371 and CG33383—CG33410.	Archived guidance on trusts in relation to basic terms, definitions and outline of CGT for trusts.
Corporate Finance Manual	Updated: CFM35810	Updated guidance on loan relationships and late interest to state that where disallowed amounts are subsequently written off the borrower can only bring the debit into account when it actually pays the interest.
Company Taxation Manual	Updated: CTM94080, CTM94100, CTM94140, CTM95340, CTM95420, CTM95510, CTM95470, CTM97002, CTM97005, CTM98220, CTM34195	Updated guidance: · late returns in relation to reasonable excuses for penalties, Companies Act extension under FA 1998, Sch 18, para 17 surrendering a refund to another group company · CTA 2010, s 458 claims and general guidance on group relief · discovery determinations · estimated assessments · in CTM34195 to add an email address (replacing the postal address) for companies to notify HMRC of their intention to cease to be resident in the UK
Cotax Manual	Updated: COM130050	Updated guidance on mandatory online filing and the end of a company’s life to state that HMRC should take a pragmatic approach to accepting submissions from insolvency practitioners.
Employment Income Manual	Added: EIM32143	New example on travel expenses and having more than one permanent workplace at the same time.
International Manual	Updated: INTM18002, INTM480540, INTM480550	Updated guidance on the classifications of foreign entities for UK tax purposes to state that applications should currently be only sent by email. Also updated guidance on real time working of transfer pricing issues.
Inheritance Tax Manual	Updated : IHTM27164	Updated Foreign property: Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730) with reference to further guidance on form 730 and where to send it.
Investment Funds Manual	Updated : IFM24060	Updated guidance on interpretation of terms used in CTA 2010, s 556(3) the ‘three year development rule’ in relation to the ‘completion of the development’.

Administration

Manual	Page	Comments
Compliance Operational Guidance Manual	Updated: COG915150, COG915160, COG915165	Updated to confirm that compliance activity in relation to regulation 80 determinations (enforcing payment of PAYE) has been paused until 30 April 2020.
Debt Management and Banking Manual	Updated: DMBM560590	Updated guidance on request for notification and mutual assistance in the recovery of debt to include a new HMRC team name and address, documents will now normally be notified by the HMRC MARD Team, International Debt Office, Cumbernauld, BX9 1QH.
Information Disclosure Guide Manual	Updated: IDG50840	Updated guidance on insolvency service investigations and enforcement service.
International Exchange of Information Manual	Updated: IEIM401740, IEIM401760, IEIM401820, IEIM402340	Updated Foreign property: Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730) with reference to further guidance on form 730 and where to send it.